Search - 辐射监测仪 校准
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GST/HST Interpretation
27 January 2006 GST/HST Interpretation 44598 - ITC for tax on imported XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... The factors that will be considered in determining whether a non-resident person is carrying on business in Canada for GST/HST purposes in a particular situation include: • the place where agents or employees of the non-resident are located; • the place of delivery; • the place of payment; • the place where purchases are made or assets are acquired; • the place from which transactions are solicited; • the location of assets or an inventory of goods; • the place where the business contracts are made; • the location of a bank account; • the place where the non-resident's name and business are listed in a directory; • the location of a branch or office; • the place where the service is performed; and • the place of manufacture or production. ... Yours truly, Dwayne Moore Border Issues Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2006/01/05 — RITS 48589 — [Application of the GST/HST to the Purchase and Supply of Memberships] ...
GST/HST Interpretation
25 September 2006 GST/HST Interpretation 47585 - Independent Medical Examinations and Other Independent Assessments
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... In sample transaction #3, the service provider's invoice to XXXXX details the activities of the service provider for a report as follows: Chart review: 6.00 hrs. @ $287.00/RD. = $1,722.00 Preparation time for discussion with insurance claimant: 0.50 hrs. @ $287.00/RD. = $ 143.50 Discussion with insurance claimant: 0.75 hrs. @ $287.00/RD. = $ 215.25 Preparation of final report: 2.00 hrs. @ $287.00/RD. = $ 574.00 Subtotal: $2,654.75 GST: $ 185.83 Total: $2,840.58 19. ... Yours truly, Susan Eastman Municipalities and Health Care Services Unit Public Service Bodies and Governments Division Excise and GST/HST Rulings Directorate 2006/08/31 — RITS 51877 — [XXXXX Grass Supplied as a Forage Crop] ...
GST/HST Ruling
4 May 2021 GST/HST Ruling 187251 - Application of the GST/HST to the supply of fruit and vegetable juice blends
The Company has introduced some new blends of juice beverages, namely, […] (the Products), […]. 3. ... The customized orders may contain up to [#] bottles. […] customers […] select the flavours they want included in their customized packs. 7. The juice packages sold to wholesalers […] [include # of the single serving] bottles and contain a mix of the Products predetermined and prepackaged by the manufacturer. 8. […] [We understand] that the cost of a custom order package is based on the price associated with each individual product selected by the customer. […]. ...
GST/HST Ruling
18 September 2012 GST/HST Ruling 140659R - […][Supply of a Park Model Trailer]
SUMMARY OF FACTS On [mm/dd/yyyy], a ruling was issued under case […] [A] to […] (the “Purchaser”) who, under […] (the “Agreement”), purchased a park model trailer situated on lot #[…] at […], [which is operated by the Corporation], for $[…] plus HST. Under the Agreement, the GST/HST on the sale of the park model trailer was collected by […] (the Agent), […]. ... The purchase of the […] park model trailer under the Agreement by the Purchaser from […] [the vendors], through the Agent, is exempt from the HST under section 5.1 of Part I of Schedule V to the ETA. ...
GST/HST Ruling
19 July 2012 GST/HST Ruling 126002 - Tax status of […][Lift Chairs]
[ACo] sells the [Lift Chairs] […]. 3. The Lift Chairs are designed to assist an individual with seating, exiting, reclining, […]. The Lift Chairs are operated using […]. 4. The […][Manufacturer’s] website […] indicates […] 5. […][Additional information from website] 6. The General Information brochure for the Lift Chairs includes the following information about the lift mechanism […]: Mechanism:- […]- The mechanism lifts user to an upright position for easy entry and exit of the chair.- […] 7. […]. ...
GST/HST Ruling
29 August 2011 GST/HST Ruling 82030 - GST/HST RULING - GST/HST treatment of seasonal site rental at trailer park
(the Park) and the pro-rated portion of the municipal taxes that [...] ... The Park is located at [...] in [...] [Community 1], in the municipality of [...], [...] ... The trailer was manufactured to your specifications at [...]. It measures [...]' x [...]' and is situated on site #[...]. ...
GST/HST Ruling
4 July 2000 GST/HST Ruling 26837 - Application of GST/HST to the Supply of Membership
XXXXX details some of the cases for which funding may be available to members: • disciplinary procedure or dismissal; • when suspended without pay; • when facing suspension without pay for the loss of a basic requirement; • when facing a civil action; • when facing a criminal action; • when facing a duty-related public complaint; • when frivolous and vexatious allegations are filed against a member. 5. XXXXX details some of the specific matters that are funded by the Fund or are being considered for funding, including: • XXXXX[;] • a civil action against a newspaper which slandered a member of the Fund. 6. Pursuant to the bylaws, membership in the Fund is limited to members XXXXX who, • are eligible to vote for the election of Representative; • are interested in furthering the objects of the XXXXX Fund; • have received approval of the Board of their application for admission as a member; • have paid their annual fees to the XXXXX Fund. 7. ...
GST/HST Interpretation
27 November 1992 GST/HST Interpretation 1992-11-27 - GST to the Operations of Community Legal Clinics
27 November 1992 GST/HST Interpretation 1992-11-27- GST to the Operations of Community Legal Clinics November 27, 1992 XXXXX File: XXXXX Dear XXXXX: Please refer to my letter to you dated December 14, 1990 concerning the application of the GST to the operations of XXXXX. ... Enclosed are Departmental publications entitled " Goods and Services Tax treatment of grants and subsidies " and " Information for Non-Profit Organizations ". ...
GST/HST Interpretation
23 December 2004 GST/HST Interpretation 56822 - Temporary Importation of Amusement Rides
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: • XXXXX • XXXXX • XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/11/17 — RITS 39987 — Eligibility for Input Tax Credits Regarding the GST Paid on the Purchase of a Condominium ...
GST/HST Ruling
30 April 2004 GST/HST Ruling 51330 - XXXXX
. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... XXXXX intends to temporarily import the following amusement rides for use at fairs and exhibitions across Canada: • XXXXX • XXXXX • XXXXX 2. ... Yours truly, John Sitka Director General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Policy and Planning Branch 2004/04/27 — RITS 51331 — Temporary Importation of Amusement Rides ...